Billing System Corporation FY2025 Q3 Earnings Report | IR Tracker

Billing System Corporation FY2025 Q3 Earnings Report | IR Tracker

Financial Highlights

Net Sales: ¥3.33B
Operating Income: ¥436M
Net Income: ¥291M
EPS: ¥43.36

Income Statement

Item	Current	Prior	YoY %
Net Sales	¥3.33B	¥3.11B	+7.1%
Cost of Sales	¥2.17B	¥1.99B	+9.4%
Gross Profit	¥1.16B	¥1.12B	+2.9%
SG&A Expenses	¥720M	¥679M	+6.1%
Operating Income	¥436M	¥444M	-1.8%
Non-operating Income	¥12M	¥1M	+1111.5%
Non-operating Expenses	¥13M	¥3M	+295.9%
Ordinary Income	¥435M	¥442M	-1.6%
Profit Before Tax	¥434M	¥442M	-1.8%
Income Tax Expense	¥143M	¥139M	+3.0%
Net Income	¥291M	¥303M	-4.0%
Net Income Attributable to Owners	¥272M	¥288M	-5.6%
Total Comprehensive Income	¥327M	¥303M	+7.9%
Interest Expense	¥7M	¥3M	+125.2%
Basic EPS	¥43.36	¥45.89	-5.5%
Dividend Per Share	¥0.00	¥0.00	-

Balance Sheet

Item	Current End	Prior End	Change
Current Assets	¥28.49B	¥25.56B	+¥2.93B
Cash and Deposits	¥26.80B	¥23.80B	+¥3.00B
Accounts Receivable	¥443M	¥457M	¥-13M
Inventories	¥64M	¥78M	¥-14M
Non-current Assets	¥440M	¥395M	+¥45M

Profitability Ratios

Item	Value
Net Profit Margin	8.2%
Gross Profit Margin	34.7%
Current Ratio	110.6%
Quick Ratio	110.4%
Debt-to-Equity Ratio	8.22x
Interest Coverage Ratio	58.59x
Effective Tax Rate	33.0%

Year-over-Year Comparison

Item	YoY Change
Net Sales YoY Change	+7.1%
Operating Income YoY Change	-1.9%
Ordinary Income YoY Change	-1.6%
Net Income Attributable to Owners YoY Change	-5.5%
Total Comprehensive Income YoY Change	+8.1%

Item	Value
Shares Outstanding (incl. Treasury)	6.56M shares
Treasury Stock	275K shares
Average Shares Outstanding	6.29M shares
Book Value Per Share	¥498.94

Dividend Information

Item	Amount
Q2 Dividend	¥0.00
Year-End Dividend	¥22.50

Full Year Forecast

Item	Forecast
Net Sales Forecast	¥4.79B
Operating Income Forecast	¥749M
Ordinary Income Forecast	¥745M
Net Income Attributable to Owners Forecast	¥464M
Basic EPS Forecast	¥73.90
Dividend Per Share Forecast	¥25.80